TMI Blog2010 (11) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... ion having a relation to the rate of duty of customs or to the value of goods for purposes of assessment - The tribunal was not justified in directing predeposit when the classification of the goods in question stands concluded in favour of the assessee - 67 OF 2010 - - - Dated:- 25-11-2010 - J P DEVADHAR , R M SAVANT, JJ . ORAL JUDGMENT [ PER J P DEVADHAR, J] 1 Heard. Admit on the following substantial question of law :" Whether on the facts and in the circumstances of the case, the Tribunal is justified in directing the Appellant to make pre deposit of Rs.Five Crores for entertaining the Appeal, when, in respect of similar appeals filed by the Appellant in the past, the Tribunal had granted full waiver of pre deposit?" 2 By co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer. The Assessee thereupon filed further appeals before the CESTAT along with Stay Application. By the impugned order dated 28.06.2010 the CESTAT decline to follow its earlier order dated 23.2.2009 in view of the changes in the Tariff Heading introduced by the Finance Act 2006 directed the appellant to deposit Rs.5 crores. Challenging the aforesaid order, the present appeal is filed. 5 Mr.Jetly, the learned counsel appearing for the Revenue, raised a preliminary objection regarding maintainability of the appeal before this Court. According to Mr.Jetly, the appeal filed by the appellant before the CESTAT relates to classification/rate of duty, and therefore, any order passed in that appeal including the order of predeposit would be an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mely "determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment" contained in section 129C of the Customs Act 1962. Para 7 of the said Judgment reads thus :4 "7. The controversy, therefore, relates to the meaning to be given to the expression `determination of any question having a relation to the rate of duty of customs or to the valud of goods for purposes of assessment'. It seems to us that the key lies in the words `for purposes of assessment' therein. Where the appeal involves the determination of any question that has a relation to the rate of customs duty for the purposes of assessment that appeal must be heard by a Special Bench. Similarly, where the appeal inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t passed by the Appellate Tribunal would be maintainable before the High Court. Under Section 130 of the Customs Act, 1962, appeal against all orders of the Tribunal except orders determining the question relating to determination of rate of duty or value of goods are maintainable before the High Court. Therefore, the fact that the appeal under Section 130E of the Customs Act, 1962 against the order, determining the rate of duty or value of goods is maintainable before the Apex Court, cannot be a ground to hold that the appeal against the order of predeposit would also be maintainable before the Apex Court. 8 The decision of the Apex Court in the case of Rajkumar Shivhare (supra) and the decision of this Court in the case of Indoworth Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Accordingly, we reject the preliminary objection raised by the Revenue regarding the maintainability of the appeal before this Court. 9 Now turning to the merits of the appeal, the question to be considered is whether the Tribunal is justified in ordering predeposit in spite of the fact that the classification of LCDTFT has already been determined by the Tribunal by its order dated 23/2/2009. The only reason given by the Tribunal for not following its earlier order is that there is some amendment in the Tariff Entry 8528 by Finance Act, 2006. Perusal of the adjudication order shows that the classification of the imported LCDTFT is not based on the amendment introduced by Finance Act, 2006. In fact it is the specific case of the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levision, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus 1528 7218 Liquid crystal display television set of screen size below 63 cm U 10% 85287310 Liquid crystal display television set of screen size below 25 cm u 10% 8529 Parts suitable use solely or principally with the apparatus of headings 8525 to 8528 8529 9090 Other kg 10% 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings, lasers, other than laser diodes, other optical appliances and instruments, not specified or included else where in this chapter 9013 80 10 Liquid crystal devices (LCD) u Free 10 Perusal of the aforesaid Tariff Headings clearly show that the changes intr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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